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U.S. Department of Justice Marcos Daniel
Jiménez |
99
N.E. 4 Street Miami, FL 33132 (305) 961-9001 |
PRESS RELEASE |
FOR IMMEDIATE RELEASE |
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April 09, 2003 | Matthew Dates, Special Counsel for Public Affairs, (305) 961-9285 |
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PALM BEACH
GOLF COURSE ARCHITECT CONVICTED OF TAX EVASION
Marcos Daniel Jiménez, United States Attorney for the Southern District of Florida; Eileen J. O'Connor, Assistant Attorney General, Tax Division, United States Department of Justice; and Lorraine Johnson, Acting Special Agent in Charge, Internal Revenue Service, Criminal Investigation, announced today that on April 9, 2003, Theodore M. McAnlis, a resident of Palm Beach County, Florida, was convicted on eight counts of income tax evasion. The maximum penalty for each count of tax evasion under Title 26, United States Code 7201 is five years' imprisonment and a $250,000 fine. McAnlis, who has been in custody since his arrest on December 19, 2002, represented himself during the trial. A sentencing date has not yet been scheduled.
As proven at trial, McAnlis, a well-known golf course architect, has not filed a federal income tax return since 1977. McAnlis willfully evaded over $5 million in federal taxes, penalties and interest by concealing his income and assets from the IRS. Through the years, McAnlis used common law trusts, a sham church, false social security numbers, and a Bahamian bank account to keep the IRS from reaching his assets. McAnlis also hid assets by putting them in the name of his wife.
In his defense, McAnlis made numerous claims, including that he was not a "person liable" to pay income taxes under the Internal Revenue Code, all of which have been universally deemed frivolous by every court that has considered them. In fact, in the early 1980's McAnlis was found in contempt of court and jailed for failing to cooperate with the IRS based upon the same merit less arguments.
Mr. Jiménez commended the investigative efforts of the Internal Revenue Service, Criminal Investigation. The case is being prosecuted by Assistant United States Attorney Carolyn Bell and Trial Attorney William J. Lovett, Tax Division, United States Department of Justice.
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